SCHEDULES
SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 2Amendments of other Acts
49FA 2016
1
Schedule 19 (large businesses: tax strategies and sanctions) is amended as follows.
2
In paragraph 12(5) (definition of “representative partner”)—
a
the words from “the partner” to the end become paragraph (a);
b
at the end of that paragraph insert “, or”;
3
In paragraph 13 (definition of “financial year”) in paragraph (c) for “under a return issued under section 12AB” substitute “within the meaning of”.